The amendments to the Act on the NIK were adopted by the Sejm, i.e. the lower chamber of the Polish Parliament , on 22 January 2010. In February 2010, President of Poland Lech Kaczyński sent the Act to the Constitutional Tribunal, questioning external audit to be conducted at the NIK. New President of Poland, Bronisław Komorowski, decided to withdraw the Act from the Tribunal. On 3 November 2010, the President signed the amended Act. On 1 December 2010, the Act was published in the Journal of Laws.
The most important changes that the Act introduces comprise, among others, replacing two post-audit documents with one, external audit to be conducted at the NIK, fixed terms of office for NIK directors and deputy directors and changes in the organisation of the NIK. The new regulations related to external audit are to come into force after 18 months.
